Skimmed milk powder classification resolved as milk powder, not general goods tax under the sales tax schedule.

Skimmed milk powder was treated as a dehydrated form of pasteurised milk and therefore as milk powder falling within entry 44 of the First Schedule under the Andhra Pradesh General Sales Tax Act, 1957. Applying the prior Division Bench view, the classification dispute was resolved in favour of the specific entry rather than the residuary treatment as general goods. It was accordingly held not liable to tax as general goods under section 5(1).

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Issues: Whether skimmed milk powder is exigible to tax as general goods under section 5(1) or falls within entry 44 of the First Schedule as milk powder under the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The Tribunal had treated skimmed milk powder as falling within entry 44 of the First Schedule. A prior Division Bench had already held that skimmed milk powder is nothing but a dehydrated form of pasteurised milk. That reasoning was applied to the present classification dispute. On that basis, skimmed milk powder was treated as milk powder and not as taxable general goods.

Conclusion: Skimmed milk powder is milk powder and is not liable to be taxed as general goods under section 5(1).

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